Decree No. 491 / 2005 Coll.
Decree on the procedure for drawing up the privatisation project and on the outline governing the arrangements for the various parts of the privatisation project
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Effective from 01.01.2006
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01.01.2006
19.12.2005
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491
DECLARATION
of 9 December 2005
on the procedure for drawing up the privatisation project and on the outline of the arrangements for organising the various parts of the privatisation project
The Ministry of Finance provides pursuant to Section 9 of Act No. 178 / 2005 Coll., on the abolition of the National Property Fund of the Czech Republic and on the jurisdiction of the Ministry of Finance in privatising the assets of the Czech Republic (Act on the abolition of the National Property Fund):
The procedure for drawing up the privatisation project and the outline governing the arrangements for the various parts of the privatisation project shall be determined by:
(a) in Annex 1 to this Ordinance, where the assets of the State are privatised (1), with which the entity accounting under the special business law (2) is responsible, or the State's equity participation in the business of another legal entity;
(b) in Annex 2 to this decree, where the assets of the State are privatised (1) with which the entity is responsible or with which an entity other than (a) is managed.
This Decree shall take effect on 1 January 2006.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No. 1 to Decree No. 491 / 2005 Coll.
PROCEDURE FOR THE PROCESSING OF THE PRIVATISTICAL PROJECT AND THE PERSONNEL ADJUSTMENT METHOD FOR THE ARRANGEMENTS OF THE SINGLE PARTS OF THE PRIVATISTICAL PROJECT TO STATE PROPERTY WITH WHICH THE RIGHT TO ENSURE THE ACCOUNTS OF THE MONITORING AUTHORITIES INCLUDING UNDER THE SPECIFIC LEGISLATION FOR ENTERPRISERS
I. Galois
(a) movement sheet of the privatisation project with basic identification data (Form 1).
(b) Definition of the assets selected for privatisation in Form 2 (A) or 2 (B). Form 2 (A) shall be processed where the assets of the entire legal entity or entity, Form 2 (B), are privatised only part of the assets of the legal entity. Form 2 (C) shall be processed only where more than one legal person's assets are included in the privatisation project; contains a summary of the data from the other series 2 forms.
(c) Definition of the restitution entitlement of beneficiaries relating to privatised assets and the application for settlement (Form 3 (A)).
(d) Definition of the parts of the assets not usable for business purposes to be settled before privatisation (Form 3 (B)).
(e) The method of privatising the State's assets, liabilities, debts or interests in the State's business of another legal entity forming a separate privatized unit. One of the 4 series forms (Forms Nos 4 (A) to (F)) shall be processed for each separately privatized unit. One privatisation project may consist of any number of separately privatised units. Property not used for business purposes, settled before privatisation, referred to in Form 3 (B) shall no longer be included in the assets for the processing of the relevant Forms 4 (A) to (F), but shall be included in the value of the assets in the expected result of settlement of the assets (for example, proceeds from liquidation).
(f) Overview of information on privatised assets or the State's participation in the business of another legal entity (Form 5).
II. Forms Nos 1, 2 (A) to (C), 3 (A) and (B), 4 (A) to (F) and 5 and their processing process.
Form 1
TRANSPORT LIST OF PRIVATISATION PROJECT
1. Processor of the privatisation project:
(If the processor is a legal person, the name, registered office, name, surname and place of permanent residence shall be indicated with the natural person and, where applicable, name and place of business shall be given.)
2. Relationship of the processor to the assets to be privatised according to the privatisation project processed:
(The relationship of the processor with all legal persons whose assets are the subject of privatisation under the privatisation project being processed, such as the head of the undertaking, the employee of the undertaking, the external candidates.)
3. Project submitted to the Founder (s) for assessment on:
4. List of Annexes:
(In addition to the annexes required in the 2 to 4 series forms, the processor shall attach the following annexes:
4.1. Evidence of discussion of the method of transfer of industrial and other intellectual property with the Industrial Property Office.
4.3 Table 1: "Use of individual assets."
Table 2: "Overview of assets of separately privatised units' (Table 2 is to be completed only where the assets of the separately privatised unit consist of assets of several entities).
5. If the privatisation project concerns immovable property incorporated in the real estate register, an extract from the real estate register (1) shall also be attached.
Form 2 (A)
DETERMINATION OF STATE PROPERTY OR STATE PARTICIPATION IN THE UNDERTAKING OF OTHER LEGAL PERSONS, WHETHER THE SUBJECT TO THE PRIVATISTICAL PROJECT OF ALL LEGAL PERSONS, OR THE STRENGTH MAINTENANCE ACCOUNT OF THE STATE
It shall be processed separately for each legal person whose assets, including any other legal entity's participation in the business of another legal entity, are the subject of a process of privatisation.
1. Name of legal entity:
2. Location:
3. Identification No:
4. Founder:
5. Legal form:
6. In the case of a privatisation project, the ownership of the State in the business of another legal person shall be indicated:
(a) capital, type, nominal value and number of shares issued or, in the case of guarantee companies, limited number and amount of deposits made by shareholders;
(b) the name and address of the other interested parties;
(c) where the right to a preferential sale of shares is reserved, the number of shares to which the shares are to be sold shall be indicated, and at what price.
7. Brief characteristics of the legal entity:
(The basic object of the activity, the number and address of the organisational components of the undertaking, the decisive suppliers and customers, the position of the legal entity on the market and any equity participation of the legal entity in the business of another legal entity; the name and registered office of that legal person and the amount of the share.)
8. Economic characteristics of the legal entity:
(Data to be completed by the processor of the privatisation project from the accounting finals2) prepared for the three consecutive financial years immediately preceding the accounting year in which the privatisation project was submitted to the founder; financial indicators are shown in thousands of CZK)
(a) Long-term tangible and intangible assets (at cost)
(b) Entitlements for fixed tangible and intangible assets
(c) Equity
(d) Capital
(e) Performance
(f) Added value
(g) Data on all costs
(h) Operating result
(i) Result of the financial year
j) Recalculated number of employees
(k) Average earnings
(l) Own capital performance / Equity profitability = Financial result for the financial year / Equity x 100
m) Net performance profitability = Financial result for the financial year / performance
(n) Value added productivity = value added / average number of employees.
9. Property of a legal person recognised in the balance sheet:
(The balance sheet (balance sheet) data from sound financial statements 2) drawn up for the immediately preceding closed financial years, preceding the accounting year in which the privatisation project was submitted to the founder.
The following summary data shall also be provided:
Total assets
Foreign resources
Property of a legal entity recognised in the balance sheet (Total assets - Foreign resources).
11. Other tangible assets not shown in the balance sheet:
(These are technical evaluation costs that were not charged under long-term tangible assets, the costs of reconstruction and modernisation carried out (according to regulations until 1989) together with the repair, paid from operating assets and not included in the valuation of long-term tangible assets, and the value of small tangible assets held on off-balance-sheet accounts or outside accounting.)
12. Total property of legal entity:
(Summary of data referred to in points 9 and 11).
13. Long-term intangible assets not shown in the balance sheet:
(In particular, rights to inventions, improvements, designs and trade marks, licences, know- how and so on, which will not be subject to privatisation and whose transfer will be covered by separate contracts between the privatized entity and the acquirer of the privatized assets under the privatisation project. A technical evaluation shall also be provided on long-term intangible assets not included in the balance sheet.)
| 1 | 2 |
|---|---|
| Označení a stručná charakteristika majetku | Odhad hodnoty majetku nevykázaného v rozvaze v Kč |
14. Information on how the State acquired the assets for privatisation under the privatisation project:
(The method and date of acquisition of real estate shall be indicated by the State. In the case of movable property, only assets eligible for restitution claims (3) and assets transferred to the State after 25 February 1948 from ownership of churches, order, congregation and religious societies.).
16. The method of transferring industrial or other intellectual property rights where such rights are the property of the entity:
(These are, in particular, rights to inventions, improvements, designs, trade marks.)
Form 2 (B)
DETERMINATION OF THE STATE'S PROPERTY OR STATE'S PARTICIPATION IN THE UNDERTAKING OF OTHER LEGAL PERSONS, IF THE SUBJECT TO THE PRIVATISTICAL PROJECT ONLY A PART OF THE AUTHORITY
It shall be processed where only part of the assets of a legal entity are the subject of a privatisation project or where only part of the State's equity participation in the business of another legal entity is concerned.
1. Name of legal entity:
2. Location:
3. Identification No:
4. Founder:
5. Legal form:
6. In the case of a privatisation project, the ownership of the State in the business of another legal entity:
(a) capital, type, nominal value and number of shares issued or, in the case of guarantee companies, limited number and amount of deposits made by shareholders;
(b) the name, registered office and, where appropriate, the address of the other interested parties;
(c) in the case where the right to a preferential divestment of shares is reserved, the number of shares and the price to which the shares are to be sold shall be indicated.
7. Brief characteristics of the legal entity:
(Basic object of the activity, definition of the links between the part of the assets privatised according to the privatisation project processed and the rest of the assets, possible equity participation of the legal entity in the business of another legal entity; the name and registered office of that legal person and the amount of the share.)
8. Definition and concise characteristics of the assets to be privatised according to the privatisation project:
(The importance of privatized assets within the company, critical building and technological units and land shall be indicated.)
9. Economic characteristics of the legal entity:
(Data to be completed by the processor of the privatisation project from the accounting finals2) prepared for the three consecutive financial years immediately preceding the accounting year in which the privatisation project was submitted to the founder; financial indicators are shown in thousands of CZK.)
(a) Long-term tangible and intangible assets (at cost)
(b) Entitlements for fixed tangible and intangible assets
(c) Equity
(d) Capital
(e) Performance
(f) Added value
(g) Data on all costs
(h) Operating result
(i) Result of the financial year
j) Recalculated number of employees
(k) Average earnings
(l) Own capital performance / Equity profitability = Financial result for the financial year / Equity x 100
m) Net performance profitability = Financial result for the financial year / performance
(n) Value added productivity = value added / average number of employees
10. Justification for privatization of a part of the assets of a legal entity under a processed privatisation project:
11. Privatized assets of a legal person recognised in the balance sheet:
(The balance sheet (balance sheet) data from sound financial statements 2) drawn up for the immediately preceding closed financial years, preceding the accounting year in which the privatisation project was submitted to the founder.
The following summary data shall also be provided:
Total assets
Foreign resources
Property of a legal entity recognised in the balance sheet (Total assets - Foreign resources).
13. Other tangible assets not shown in the balance sheet:
(These are technical evaluation costs that were not charged under long-term tangible assets, the costs of reconstruction and modernisation carried out (according to regulations until 1989) together with the repair, paid from operating assets and not included in the valuation of long-term tangible assets, and the value of small tangible assets held on off-balance-sheet accounts or outside accounting.)
14. Total Privatized Property:
(Summary of data referred to in points 11 and 13).
15. Long-term intangible assets not shown in the balance sheet relating to privatised assets:
(In particular, rights to inventions, improvements, designs and trade marks, licences, know- how and so on, which will not be subject to privatisation and whose transfer will be covered by separate contracts between the privatized entity and the acquirer of the privatized assets under the privatisation project. A technical evaluation shall also be provided on long-term intangible assets not included in the balance sheet.)
| 1 | 2 |
|---|---|
| Označení a stručná charakteristika majetku | Odhad hodnoty majetku nevykázaného v rozvaze v Kč |
16. Definition of assets not included in the privatisation project and justification for the following procedure:
(The balance sheet (balance sheet) data from sound financial statements 2) drawn up for the immediately preceding closed financial years, preceding the accounting year in which the privatisation project was submitted to the founder.
The following summary data shall also be provided:
Total assets
Foreign resources
Part of assets of a legal entity not included in the privatisation project (Total assets - Foreign resources).
If the entity referred to in Form 2 (B) (16) of the existing public limited liability company is an entity, it shall also be indicated: Other tangible assets not shown on the balance sheet.)
16.1. Property not included in the privatisation project for reasons of unclarified restitution claims:
| 1 | 2 | 3 | 4 | 5 |
|---|---|---|---|---|
| Označení a stručná charakteristika majetku | Účetní hodnota majetku | Důvod vyjmutí z privatizace | Způsob hospodaření s majetkem do vyjasnění restitučních nároků | Způsob naložení s majetkem po vyjasnění restitučních nároků |
(For example, column 4 includes the transfer of unprivatized assets to the founder, the organisational component of the state, the Land Fund of the Czech Republic or the retention in a continuing state enterprise. In column 5, for example, the right to pre-purchase for the acquirer of the related privatised assets, the contribution to the public limited company, the sale in public auction.)
16.2. Property not included in the privatisation project due to State ownership:
| 1 | 2 | 3 | 4 |
|---|---|---|---|
| Označení a stručná charakteristika majetku | Účetní hodnota majetku | Důvod ponechání ve vlastnictví státu | Označení právnické osoby, která bude s majetkem hospodařit |
16.3. Property included in another privatisation project:
| 1 | 2 | 3 |
|---|---|---|
| Označení a stručná charakteristika majetku | Účetní hodnota majetku | Označení privatizačního projektu, do kterého je majetek zahrnut |
16.4 Property not included in a processed privatisation project for other reasons:
| 1 | 2 | 3 |
|---|---|---|
| Označení a stručná charakteristika majetku | Účetní hodnota majetku | Odůvodnění, proč není majetek do privatizačního projektu zahrnut |
16.5. Property not included in the processed privatisation project total:
(The sum of the figures for points 16.1 to 16.4 shall be reported.)
17. Information on how the State acquired the privatized property:
(The method and date of acquisition of real estate shall be indicated by the State. In the case of movable property, only assets eligible for restitution claims (3) and assets transferred to the State after 25 February 1948 from ownership of churches, order, congregation and religious societies.).
19. The method of transferring industrial or other intellectual property rights where such rights are the property of the entity and relate to privatized property:
(These are, in particular, rights to inventions, improvements, designs, trade marks.)
Form 2 (C)
SUMMARY OF INDIVIDUAL LEGAL PERSONS INTENDED FOR PRIVATISATION
It is only processed in cases where more than one legal entity is included in the privatisation project.
1. Number of legal persons covered by the privatisation project:
(It must be identical to the number of completed Forms 2 (A) and 2 (B).).
2. Summary of value of the privatized assets of individual legal entities:
(The sum of the values referred to in point 12 of Formula 2 (A) and the sum of the values referred to in point 14 of Form 2 (B) of each legal entity shall be reported.)
Form 3 (A)
DETERMINATION OF THE PROPERTY INTENDED FOR PRIVATISATION SUBJECT TO RESIDENCE
1. Definition of the restitution property and the legal person holding it:
2. How the property is acquired by the State:
(The provision of legislation issued between 1945 and 1948 on the basis of which the State acquired the property.)
3. Date when the property switched to the State:
(Date of registration of new owner after nationalisation in the land book.)
4. Valuation of the restitution claim:
(The price of the property according to the condition at the time of withdrawal is determined by a court expert, mutatis mutandis, in accordance with the price regulations in force on 1 April 1991, possibly increased by the residual price of the existing nationalised movable goods. If the property is issued in a state corresponding to the state of the nationalised property at the time of withdrawal, the restitution right shall not be valued.)
5. Name and / or surname and place of permanent residence of the beneficiary:
6. Documentation for the application of the restitution claim:
(A copy of the land register extract or, where appropriate, a nationalisation notice and a document confirming the succession of the beneficiary by the original owner shall be attached.)
7. Method of settling the restitution claim:
(a) issue of the case
(For the issued assets, the balance sheet (balance sheet) data from the sound financial statements (2) drawn up for the immediately preceding closed financial year preceding the accounting year in which the privatisation project was submitted to the founder shall be reported. The following summary data shall also be provided:
Total assets
Foreign resources
Value of issued assets (Total assets - Foreign sources). Where assets that are not kept in the accounts but have been shown in one of the series 2 forms are also issued, their value included under item "Other tangible assets not shown on the balance sheet '),
(b) the financial compensation granted in shares of a public limited company which has become the legal successor of the holder of the property:
(Enter the serial number of Form 4 (D) or Form 4 (E) processed for privatisation in the form of the establishment of a public limited-liability company which has become the holder of the restitution),
(c) the financial compensation provided by the Ministry of Finance. (Only in cases where the restitution is not issued and is not incorporated into the assets of the public limited-liability company whose shares could be settled by the beneficiary),
(d) the issue of a case and the sale of assets related to:
(This method of settlement shall be described in more detail in separate form 4 (C), where the restitution of the assets, together with the asset sold, is defined as one separate privatized unit, with part of the purchase price being paid by the restitution claim and the difference in the value of the assets thus defined and the amount of the restitution claim being paid directly. Form 3 (A) shall indicate the serial number of the settlement settlement form 4 (C).)
8. Expression of the person entitled to settle the restitution claim: (If not the processor of the privatisation project).
9. Expression of the legal person holding the property to settle the restitution claim of the beneficiary: (If not the processor of the privatisation project).
Form 3 (B)
DETERMINATION OF THE PARTS OF PROPERTY INTENDED FOR PRIVATISATION NOT APPLICABLE TO ENTERPRISE
This form shall only be processed into movable property except securities. Real estate and securities not usable for business purposes shall be included in the Form 4 or in another privatisation project.
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Regulation Information
| Citation | Decree No. 491 / 2005 Coll., on the procedure for drawing up the privatisation project and on the outline governing the arrangements for the various parts of the privatisation project |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.12.2005 |
|---|---|
| Effective from | 01.01.2006 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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